Jurisprudentiol- Tomorrow's cases
Legal Corner Icon — the image was hosted by the publisher and was not captured.Passport - natural justice
Oil for Food Scam - CBI directed to return passport - right to travel abroad is a fundamental right - an order which infringes a fundamental freedom and is passed in violation of audi alteram partem rule is a nullity: Delhi HC
THE administration of justice is to be freed from the narrow and restricted considerations which are usually associated with a formulated law involving linguistic technicalities and grammatical niceties. It is the substance of justice which has to determine its form.
Even executive authorities when taking administrative action which involves any deprivation of or restriction on inherent fundamental rights of citizens must take care to see that justice is not only done but manifestly appears to be done. They have a duty to proceed in a way which is free from even the appearance of arbitrariness, unreasonableness or unfairness. They have to act in a manner which is patently impartial and meets the requirements of natural justice.
Income Tax
Sec 80-IB benefits - direct nexus with industrial activity not necessary; excise duty refund obtained by assessee under exemption scheme notified for N-E eligible for deduction: Delhi HC
THE North-Eastern region of India is a special territory for Govt of India. For its industrial promotion, the Central Government had notified 10-year central excise holiday in 1999. And the module prescribed was that a unit located in notified areas or a product notified was eligible to excise duty refund once they pay the duty while clearing the goods from bonded warehouses. Now the dispute is: Is such refund eligible for Sec 80-IB benefits under Income Tax Act? The Revenue says no but the High Court has held that since there is a direct nexus between the refund and the industrial activity, the assessee cannot be denied benefits.
Central Excise
Sec 4A - Soap cakes could be easily detached without mutilating individual packs, MRP on individual cakes was not scored off and no indication on individual packs that they are for sale as a pack of three - Duty to be discharged on MRP of combined pack: Tribunal
SOME interesting facts -
The period involved is prior to 01.03.2008.
Tribunal in the case of Gujarat Goldcoin Ceramics Ltd. vs. CCE, Rajkot [] held -
"3. Prima facie, Section 4A of the Central Excise Act, 1944 prescribes ascertainment of declared MRP and does not entitle the department to arrive at a MRP since no Rules prescribing such ascertained determination have been framed or shown to us. The order of demand as made along with the penalty, prima facie, cannot be sustained."
A similar view was taken by the Tribunal in the case of Legrand (I) Pvt. Ltd. [].
The Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008 were framed by notification and have come into force from 01.03.2008.
Until tomorrow with more DDT
Have a nice Day.
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